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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 劉啟群 | |
dc.contributor.author | I-CHI CHIEN | en |
dc.contributor.author | 錢奕圻 | zh_TW |
dc.date.accessioned | 2021-06-13T01:29:44Z | - |
dc.date.available | 2010-07-19 | |
dc.date.copyright | 2007-07-19 | |
dc.date.issued | 2007 | |
dc.date.submitted | 2007-07-16 | |
dc.identifier.citation | 1. Beaver, W., C. Eger, S. Ryan, and M. Wolfson. (1989). “Financial reporting, supplemental disclosures, and bank share prices.” Journal of Accounting Research, Vo27, 157–178.
2. Basu, S. (1997). “The Conservatism Principle and the Asymmetric Timeliness of Earnings” Journal of Accounting and Economics, Vo24, 3–37. 3. Beaver, W.H. and S.G. Ryan. (2005). “Conditional and unconditional conservatism: concepts and modeling.” Review of Accounting Studies, Vo10, 269–276. 4. Liu, C., and S. Ryan. (1995). “The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions.” Journal of Accounting Research, Vo33, 77–94. 5. Liu, c., and S. Ryan (1997). “Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters” The Accounting Review, Vol. 72, No.1, 133–146 6. Liu, C., and S. Ryan. (2006). “Income Smoothing over the Business Cycle: Changes in Banks’ Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom.” Journal of Accounting Review, Vo81, 421–441. 7. Roychowdhury, S. and R. Watts. (2006). “Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting.” Working paper, MIT 8. Watts, R. (2003a). “Conservatism in Accounting Part I: Explanations and Implications.” Accounting Horizons, Vo17, 207–221. 9. Watts, R. (2003b). “Conservatism in Accounting Part II: Evidence and Research Opportunities.” Accounting Horizons, Vo17, 287–301. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/29999 | - |
dc.description.abstract | 本研究主要在瞭解對於美國金融控股公司:(1) 期初會計穩健性衡量變數對於其及時性及不對稱性之影響,(2) 銀行放款組合對於其不對稱性之影響,(3) 會計穩健性衡量變數與放款組合之交互影響。本研究所選擇的會計穩健性衡量變數包括:(1)不良資產覆蓋率:備抵壞帳與不良資產之比率,(2) 備抵壞帳與淨壞帳沖銷之比率,(3) 市場價值與帳面價值之比率。在本研究中,另嘗試去瞭解在不同的經濟環境下或對於不同類型之公司,會計穩健性衡量變數及放款組合對於及時性及不對稱性之影響。
實證結果顯示,放款組合的不同確實會對會計穩健性造成顯著的影響。在經濟環境較好時,異質性放款占總放款比例越高的公司會傾向去增加提列壞帳費用;而在經濟環境較差時,則相反,比例越高的公司會傾向去減少提列壞帳費用。 | zh_TW |
dc.description.abstract | Basu (1997) predicts and provides evidence that bad news is incorporated in earnings faster than good news, resulting in negative earnings changes being less persistent than positive earnings changes. This study extends the Baus’s model to examine (1) the effect of conservatism measures on timeliness and asymmetric timeliness, (2) the influence of loan composition on asymmetric timeliness, and (3) the interacting effect of conservatism measures and loan composition on asymmetric timeliness in the US banking industry. We also test the effect under different periods and sub-sample. The measures of conservatism we choose are (1) the ratio of allowance for loan losses to non-performing assets, (2) the ratio of allowance for loan losses to the net write-off, and (3) the market-to-book ratio. Furthermore, our empirical results show that compositions of bank loan portfolios have significant impact on asymmetric timeliness. Banks with more heterogeneous loans are more likely to overstate the provisions in the boost period, and to delay the provisions in the bust period. | en |
dc.description.provenance | Made available in DSpace on 2021-06-13T01:29:44Z (GMT). No. of bitstreams: 1 ntu-96-R94722019-1.pdf: 593111 bytes, checksum: 0beb951ba93fe14d2b74d8709a73a99f (MD5) Previous issue date: 2007 | en |
dc.description.tableofcontents | I. INTRODUCTION ...7
II. LITERATURE AND SCENARIO DEVELOPMENT...12 III. RESEARCH DESIGN...18 IV. SOURCES OF SAMPLE AND DATA...19 V. EMPIRICAL RESULTS...20 VI. Conclusion...27 REFERENCE...29 APPENDIX...54 DATA CODE OF DATABASE (COMPUSTAT, FED, CRSP)...54 Data from COMPUSTAT...54 Return Data from CRSP Database...54 Bank Data from Chicago Federal Reserve Database...55 | |
dc.language.iso | en | |
dc.title | 放款組合對銀行業穩健性之影響 | zh_TW |
dc.title | Impact of Loan Porfolio Composition on Accounting Conservatism in the Banking Industry | en |
dc.type | Thesis | |
dc.date.schoolyear | 95-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 林世銘,許崇源 | |
dc.subject.keyword | 穩健原則,放款組合,銀行業,壞帳費用,不對稱性,異質性放款, | zh_TW |
dc.subject.keyword | Accounting conservatism,Loan portfolio,Banking industry,Provision,Asymmetric timeliness,Heterogeneous loans, | en |
dc.relation.page | 29 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2007-07-17 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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